White and black chia seeds were used in some food products, such us gluten –free biscuits processing by using rice flour and chia seeds (white and black) with these amonths 112.5, 74.25, 56.25, 27.5 g with 27.5g of quinoa seeds for treatments 1, 2, 3 and 4 respectively, and comparison sensitively with the control treatment which has no additions including the appearance and homogenization of the product, surface cracks, softness, taste and flavor, core color and the specific volume, some microbiological tests were performed for biscuit product after storage for 4 months at 30 and 50°C including bacterial total count and fungal and yeast count, results showed that there weren’t any observation of bacteria or yeast or fungal growth at the beginning till the end of storage.
The tactical side in application of offensive plans in basketball did not take a large in scientific research because it always change because it related in mental ability of players and for the condition of the game and researchers notice that from their followed a lot of games for Duhok basketball club in Iraq league. There is a problem that connected in games results it clears in weakness in application of offensive plans in all kind (man to man & zone defense & side ball plans & under basketball and half court). The goal of study concentrate by designing a sheet for som offensive plans for study and analysis to Duhok club on Asian Championship 2011 at the base the sample contained (Iraq Duhok & application science Jordan & Lebanon sport
... Show MoreThe research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord
... Show Moreهدفت الدراسة الحالية إلى ( معرفة اثر استراتيجية مقترحة وفقا لنظرية الرياضيات الواقعية في التحصيل والترابط الرياضي لدى طالبات الصف الثالث المتوسط)، تم اختيار مجموعتين من صف الثالث المتوسط في مدرسة تابعة للمديرية العامة لتربية بغداد- الرصافة الاولى للعام الدراسي(2022-2021) تمثل المجموعة التجريبية والتي تدرس على وفق الاستراتيجية المقترحة وبلغ عدد طالباتها(30)، والمجموعة الضابطة التي تدرس بالطريقة الاعتيادية وبلغ
... Show MoreA la fin du XVIIIe siècle, les penseurs français dont Rousseau et Saint-Pierre, commencent à mettre en question la civilisation européenne. Dans leurs œuvres les plus importantes, ces deux auteurs parlent de la société européenne d'une façon très banale. Ils font, par contre, une invitation à la Solitude et l'isolement dans la nature afin d'éviter la corruption de l'âme par la société mondaine. Ces écrivains-penseurs croient que la société peut gâter l'humanité de l'individu. Ils suggèrent à travers les images innocentes de leurs principaux personnages vivant dans la campagne, un monde idéal où il n'y a que pureté et chasteté. Dans les deux œuvres que nous avons choisies (Paul et Virginie de Bernardin de
... Show Moreملخص البحث: يعد اسلوب تدريب المقاومات المرنة واحد من اساليب تدريب القوة العضلية فهو النظام الذي يتم من خلاله استخدام تمرينات يتم ادائها ضد مقاومات متغيرة مثل الحبال المطاطية او اشرطة الساندو، ويمتاز هذا الاسلوب بتغير الشدة خلال اداء التمرين الواحد اي ان كلما تم مط الحبل المطاطي ازدادت مقاومته وبالتالي فان اللاعب يستخرج قوته اكثر كلما اقترب الى مركزية الحركة في التمرين وهذا هو جوهر الاختلاف بينه وبين استخد
... Show Moreملخص البحث تناول البحث دراسة أحد أعمدة فقهاء العالم الإسلامي من حيث العموم والمذهب الحنفي بشكل خاص الإمام محمد بن الحسن الشيباني (رحمه الله تعالى) صاحب أبي حنيفة وفقيه العراق وبعض أحكامه الفقهية المتعلقة بالزروع، ولا يخفى اهتمامه الكبير وباعه الطويل في هذا الجانب، وحرص في الغالب على ذكر وجوه الترجيح، وأسباب الاختيار، واعتمد في ذلك على قواعد وضوابط تؤيد ما يرجحه أو يختاره، مع صياغة ذلك كله بأسلوب علمي رصين، ق
... Show MoreThe Journal of Studies and Researches of Sport Education (JSRSE)
The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,
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Abstract
Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim
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(1)
Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.
The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.
This Research Target to Explain The Key Role of Management Accountant in Evaluate of Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega
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